构建社会主义和谐社会是我国社会主义现代化建设总体布局的重要组成部分,是全面建设小康社会的必由之路,也是我国经济社会发展到新阶段的必然要求。构建社会主义和谐社会一个非常重大的课题就是完善财政转移支付制度,建立公共财政体制。财政转移支付制度是财政资金在各级政府之 The construction of a harmonious socialist society is an important part of the overall layout of our socialist modernization and the only way to build an overall well-to-do society. It is also a necessary requirement for the economic and social development of our country to a new stage. A very important task in building a harmonious socialist society is to improve the system of fiscal transfer payment and establish a public financial system. Financial transfer payment system is the financial funds at all levels of government